The tariff classification of an unassembled mobile stand for ActivBoards from China

N244890 August 30, 2013 CLA-2-84:OT:RR:NC:N1:120 CATEGORY: Classification TARIFF NO.: 8473.30.5100 Ms. Lindsey Gaskin Future Forwarding Company Airlogistics Center 5356 Georgia Highway 85, Suite 400 Forest Park, GA 30297 RE: The tariff classification of an unassembled mobile stand for ActivBoards from China Dear Ms. Gaskin: In your letter dated August 5, 2013, on behalf of Promethean Inc., you requested a tariff classification ruling. The subject merchandise is the unassembled ActivBoard Mobile Stand (ABMS), which when assembled is used in mounting either the ActivBoard 300 Pro (SKUs ABV378PRO, ABV387PRO and ABV395PRO) or the ActivBoard 500 Pro (SKUs ABV578PRO, ABV587PRO and ABV595PRO), noting that each type of ActivBoard has a diagonal-screen size of 78 inches, 87 inches, or 95 inches, respectively. It is noted that this mobile stand, separately imported from the ActivBoards, is primarily composed of steel, aluminum, and wood/medium-density fiberboard (MDF). This unassembled mobile stand, at the time of importation, is stated to consist of a mobile base, a spine with a built-in motor, a projector boom, and a frame, each of which is shipped in equal numbers within separate boxes in the same shipment. When assembled after importation, the mobile base, which has hidden wheels for safety, is affixed to a motorized height-adjustable stand-like spine to raise and lower the ActivBoard, when mounted onto the stand’s frame. The projector boom, attached to the spine, is designed to hold an extreme short-throw projector (not included), which will extend above the frame. The frame, with an input panel for connecting a laptop (not included), is also attached to the spine; and it is not only used for mounting the ActivBoard but also for attaching the optional accessories (not included), the laptop shelf and the double-sided dry-erase board. When packed and shipped together, as noted above, in an unassembled condition, the subject merchandise will be classified by application of General Rule of Interpretation 2(a), which provides, in pertinent part, for a complete or finished article presented unassembled or disassembled to be classified in the same heading as the assembled article. The assembled mobile stand is specially designed and dedicated for use with the above ActivBoards, which have been found to be automatic data processing (ADP) input units in heading 8471, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for this unassembled mobile stand, the ABMS, will be 8473.30.5100, HTSUS, which provides for Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Other. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Denise Faingar at (646) 733-3010. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division